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V2439-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · dispositivo médico

The medical device for notifying epileptic seizures shall be taxed at the general VAT rate of 21 percent

A query is made regarding the VAT rate applicable to an earbud that captures electrical signals from the brain to notify of epileptic seizures. The DGT determines that this product is not included in the list of goods subject to a reduced rate and must apply the general rate.

The question raised

Question posed: VAT tax rate applicable to the product subject to consultation.

The DGT's ruling

The medical device under consultation is not considered to be included in the categories of the eighth section of the Annex to Law 37/1992. Therefore, the reduced rate of 10 percent cannot be applied. The product shall be taxed at the general tax rate of 21 percent.

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